Section 13 Rates of vehicle excise duty.
(1)
In Schedule 1 to the M1Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1(2) (the general rate), for “£145” there shall be substituted “ £150 ”.
(2)
For the table in paragraph 9(1) of that Schedule (rates of duty for rigid goods vehicles) there shall be substituted the following table—
“
Revenue weight of vehicle Rate (1) Exceeding (2) Not Exceeding (3) Two axle vehicle (4) Three axle vehicle (5) Four or more axle vehicle kgs kgs £ £ £ 3,500 7,500 160 160 160 7,500 12,000 300 300 300 12,000 13,000 470 490 350 13,000 14,000 650 490 350 14,000 15,000 840 490 350 15,000 17,000 1,320 490 350 17,000 19,000 1,320 850 350 19,000 21,000 1,320 1,020 350 21,000 23,000 1,320 1,470 510 23,000 25,000 1,320 2,230 830 25,000 27,000 1,320 2,340 1,470 27,000 29,000 1,320 2,340 2,320 29,000 31,000 1,320 2,340 3,360 31,000 44,000 1,320 2,340 4,400 ”
(3)
For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall be substituted the following table—
“
Revenue weight of tractive unit Rate for tractive unit with two axles Rate for tractive unit with three or more axles (1) Exceeding (2) Not exceeding (3) Any no. of semi-trailer axles (4) 2 or more semi-trailer axles (5) 3 or more semi-trailer axles (6) Any no. of semi-trailer axles (7) 2 or more semi-trailer axles (8) 3 or more semi-trailer axles kgs kgs £ £ £ £ £ £ 3,500 7,500 160 160 160 160 160 160 7,500 12,000 300 300 300 300 300 300 12,000 16,000 460 460 460 460 460 460 16,000 20,000 520 460 460 460 460 460 20,000 23,000 810 460 460 460 460 460 23,000 26,000 1,190 590 460 590 460 460 26,000 28,000 1,190 1,130 460 1,130 460 460 28,000 31,000 1,740 1,740 1,090 1,740 660 460 31,000 33,000 2,530 2,530 1,740 2,530 1,000 460 33,000 34,000 5,170 5,170 1,740 2,530 1,470 570 34,000 36,000 5,170 5,170 2,840 2,530 2,100 860 36,000 38,000 5,170 5,170 3,210 2,820 2,820 1,280 38,000 44,000 5,170 5,170 3,210 2,820 2,820 1,280 ”
(4)
This section applies in relation to licences taken out after 15th November 1997.
Annotations
Marginal citations
- M1